feat: new minimal db schema

internal/db/migrations/00003_create_financial_management_tables.sql

@@ -0,0 +1,44 @@
+-- +goose Up
+-- +goose StatementBegin
+CREATE TABLE accounts (
+    id TEXT NOT NULL PRIMARY KEY,
+    name TEXT NOT NULL,
+    space_id TEXT NOT NULL REFERENCES spaces(id) ON DELETE CASCADE,
+    created_at TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP
+);
+
+CREATE TABLE transactions (
+    id TEXT NOT NULL PRIMARY KEY,
+    value TEXT NOT NULL,
+    type TEXT NOT NULL,
+    account_id TEXT NOT NULL REFERENCES accounts(id) ON DELETE CASCADE,
+    description TEXT,
+    related_transaction_id TEXT REFERENCES transactions(id) ON DELETE SET NULL,
+    created_at TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP
+);
+
+CREATE TABLE tags (
+    id TEXT NOT NULL PRIMARY KEY,
+    name TEXT NOT NULL,
+    space_id TEXT NOT NULL REFERENCES spaces(id) ON DELETE CASCADE,
+    created_at TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP
+);
+
+CREATE TABLE transaction_tags (
+    tag_id TEXT NOT NULL REFERENCES tags(id) ON DELETE CASCADE,
+    transaction_id TEXT NOT NULL REFERENCES transactions(id) ON DELETE CASCADE,
+    created_at TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    PRIMARY KEY (tag_id, transaction_id)
+);
+-- +goose StatementEnd
+
+-- +goose Down
+-- +goose StatementBegin
+DROP TABLE transaction_tags;
+DROP TABLE tags;
+DROP TABLE transactions;
+DROP TABLE accounts;
+-- +goose StatementEnd